Federal Register / Vol. 86, No. 135 / Monday, July 19, 2021 / Notices 38067 

DATES: Interested persons are invited to 

submit comments on or before August 

18, 2021. 

ADDRESSES: Written comments and 

recommendations for proposed 

information collection requests should 

be sent within 30 days of publication of 

this notice to www.reginfo.gov/public/ 

do/PRAMain. Find this information 

collection request by selecting 

‘‘Department of Education’’ under 

‘‘Currently Under Review,’’ then check 

‘‘Only Show ICR for Public Comment’’ 

checkbox. Comments may also be sent 

to ICDocketmgr@ed.gov. 

FOR FURTHER INFORMATION CONTACT: For 

specific questions related to collection 

activities, please contact Karen Epps, 

202–453–6337. 

SUPPLEMENTARY INFORMATION: The 

Department of Education (ED), in 

accordance with the Paperwork 

Reduction Act of 1995 (PRA) (44 U.S.C. 

3506(c)(2)(A)), provides the general 

public and Federal agencies with an 

opportunity to comment on proposed, 

revised, and continuing collections of 

information. This helps the Department 

assess the impact of its information 

collection requirements and minimize 

the public’s reporting burden. It also 

helps the public understand the 

Department’s information collection 

requirements and provide the requested 

data in the desired format. ED is 

soliciting comments on the proposed 

information collection request (ICR) that 

is described below. The Department of 

Education is especially interested in 

public comment addressing the 

following issues: (1) Is this collection 

necessary to the proper functions of the 

Department; (2) will this information be 

processed and used in a timely manner; 

(3) is the estimate of burden accurate; 

(4) how might the Department enhance 

the quality, utility, and clarity of the 

information to be collected; and (5) how 

might the Department minimize the 

burden of this collection on the 

respondents, including through the use 

of information technology. Please note 

that written comments received in 

response to this notice will be 

considered public records. 

Title of Collection: Higher Education 

Emergency Relief Fund (HEERF) 

Improper Payments Information Form. 

OMB Control Number: 1840–0851. 

Type of Review: An extension without 

change of a currently approved 

collection. 

Respondents/Affected Public: Private 

Sector; State, Local, and Tribal 

Governments. 

Total Estimated Number of Annual 

Responses: 5,138. 

Total Estimated Number of Annual 

Burden Hours: 5,138. 

Abstract: Under the CARES Act’s 

Higher Education Emergency Relief 

Fund (HEERF), the Department has 

made over 12,000 awards to institutions 

of higher education (IHEs) to support 

emergency financial aid to students and 

institutional costs associated with 

significant changes to the delivery of 

instruction due to the coronavirus. This 

form will be used by institutions that 

have improperly drawn down funds 

from their award accounts to provide 

the Department with information 

regarding funds being returned to 

correct these improper payments. 

Dated: July 14, 2021. 

Kate Mullan, 

PRA Coordinator, Strategic Collections and 

Clearance Governance and Strategy Division, 

Office of Chief Data Officer, Office of 

Planning, Evaluation and Policy 

Development. 

[FR Doc. 2021–15248 Filed 7–16–21; 8:45 am] 

BILLING CODE 4000–01–P 

DEPARTMENT OF EDUCATION 

Federal Need Analysis Methodology 

for the 2022–23 Award Year—Federal 

Pell Grant, Federal Work-Study, 

Federal Supplemental Educational 

Opportunity Grant, William D. Ford 

Federal Direct Loan, Iraq and 

Afghanistan Service Grant, and TEACH 

Grant Programs 

AGENCY: Federal Student Aid, U.S. 

Department of Education. 

ACTION: Notice. 

SUMMARY: The Secretary announces the 

annual updates to the tables used in the 

statutory Federal Need Analysis 

Methodology that determines a 

student’s expected family contribution 

(EFC) for award year (AY) 2022–23 for 

student financial aid programs, 

Assistance Listing Numbers 84.063, 

84.033, 84.007, 84.268, 84.408, and 

84.379. The intent of this notice is to 

alert the financial aid community and 

the broader public to these required 

annual updates used in the 

determination of student aid eligibility. 

FOR FURTHER INFORMATION CONTACT: 

Kerri Moseley-Hobbs, U.S. Department 

of Education, Union Center Plaza, 830 

First Street NE, Washington, DC 20202– 

5454. Telephone: (202) 377–3291. 

If you use a telecommunications 

device for the deaf (TDD) or a text 

telephone (TTY), call the Federal Relay 

Service (FRS), toll free, at 1–800–877– 

8339. 

SUPPLEMENTARY INFORMATION: Part F of 

title IV of the Higher Education Act of 

1965, as amended (HEA), specifies the 

criteria, data elements, calculations, and 

tables the Department of Education 

(Department) uses in the Federal Need 

Analysis Methodology to determine the 

EFC. 

Section 478 of the HEA requires the 

Secretary to annually update the 

following four tables for price 

inflation—the Income Protection 

Allowance (IPA), the Adjusted Net 

Worth (NW) of a Business or Farm, the 

Education Savings and Asset Protection 

Allowance, and the Assessment 

Schedules and Rates. The updates are 

based, in general, upon increases in the 

Consumer Price Index (CPI). 

For AY 2022–23, the Secretary is 

charged with updating the IPA for 

parents of dependent students, adjusted 

NW of a business or farm, the education 

savings and asset protection allowance, 

and the assessment schedules and rates 

to account for inflation that took place 

between December 2020 and December 

2021. However, because the Secretary 

must publish these tables before 

December 2021, the increases in the 

tables must be based on a percentage 

equal to the estimated percentage 

increase in the Consumer Price Index 

for All Urban Consumers (CPI–U) for 

2021. The Secretary must also account 

for any under- or over-estimation of 

inflation for the preceding year. 

In developing the table values for the 

2021–22 AY, the Secretary assumed a 

2.0 percent increase in the CPI–U for the 

period December 2019 through 

December 2020. The actual inflation for 

this time period was 1.2 percent. The 

Secretary estimates that the increase in 

the CPI–U for the period December 2020 

through December 2021 will be 1.8 

percent. 

Additionally, section 601 of the 

College Cost Reduction and Access Act 

of 2007 (CCRAA, Pub. L. 110–84) 

amended sections 475 through 478 of 

the HEA affecting the IPA tables for the 

2009–10 through 2012–13 AYs and 

required the Department to use a 

percentage of the estimated CPI to 

update the table in subsequent years. 

These changes to the IPA impact 

dependent students, as well as 

independent students with dependents 

other than a spouse and independent 

students without dependents other than 

a spouse. This notice includes the new 

2022–23 AY values for the IPA tables, 

which reflect the CCRAA amendments. 

The updated tables are in sections 1 

(Income Protection Allowance), 2 

(Adjusted Net Worth of a Business or 

Farm), and 4 (Assessment Schedules 

and Rates) of this notice. 

Under section 478(d) of the HEA, the 

Secretary must also revise the education 


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38068 Federal Register / Vol. 86, No. 135 / Monday, July 19, 2021 / Notices 

savings and asset protection allowances 

for each AY. The Education Savings and 

Asset Protection Allowance table for AY 

2021–22 has been updated in section 3 

of this notice. 

Section 478(h) of the HEA also 

requires the Secretary to increase the 

amount specified for the employment 

expense allowance, adjusted for 

inflation. This calculation is based on 

increases in the Bureau of Labor 

Statistics’ marginal costs budget for a 

two-worker family compared to a oneworker family. The items covered by 

this calculation are: Food away from 

home, apparel, transportation, and 

household furnishings and operations. 

The Employment Expense Allowance 

table for AY 2022–23 has been updated 

in section 5 of this notice. 

Section 478(g) of the HEA directs the 

Secretary to update the tables for State 

and other taxes after reviewing the 

Statistics of Income file data maintained 

by the Internal Revenue Service. After 

review of the 2018 Statistics of Income 

data file, the Secretary has determined 

that for AY 2022–2023 this table will 

not be updated. Changes to tax law in 

2018 resulted in a cap of state, local, 

and other taxes that can be claimed as 

deductions on federal income tax 

returns. This led to a large drop in the 

share of filers claiming the deduction 

and thus the total amount of these taxes 

paid, causing the Statistics of Income 

data file to less accurately reflect state, 

local, and other taxes paid in 2018. 

While the 2018 Statistics of Income data 

file shows a substantial decline in state, 

local, and other taxes paid as share of 

income, more accurate data confirms 

that the year-over-year change in share 

of income put toward state and local 

taxes paid as a share of income grew 

from 9.80 percent to 9.89 percent. 

Therefore, the table in section 6 of this 

notice has not been updated and will 

remain the same as AY 2021–2022. 

The HEA requires the following 

annual updates: 

1. Income Protection Allowance. This 

allowance is the amount of living 

expenses associated with the 

maintenance of an individual or family 

that may be offset against the family’s 

income. The allowance varies by family 

size. The IPA for dependent students is 

$7,040. The IPAs for parents of 

dependent students for AY 2022–23 are 

as follows: 

PARENTS OF DEPENDENT STUDENTS

Family size 

Number in college 

1 2 3 4 5 

2 ........................................................................................... $19,630 $16,270 ........................ ........................ ........................

3 ........................................................................................... 24,440 21,100 $17,740 ........................ ........................

4 ........................................................................................... 30,190 26,830 23,490 $20,130 ........................

5 ........................................................................................... 35,620 32,260 28,920 25,560 $22,220

6 ........................................................................................... 41,670 38,310 34,970 31,610 28,270 

For each additional family member 

add $4,700. For each additional college 

student subtract $3,340. 

The IPAs for independent students 

with dependents other than a spouse for 

AY 2022–23 are as follows: 

INDEPENDENT STUDENTS WITH DEPENDENTS OTHER THAN A SPOUSE

Family size 

Number in college 

1 2 3 4 5 

2 ........................................................................................... $27,720 $22,980 ........................ ........................ ........................

3 ........................................................................................... 34,520 29,800 $25,060 ........................ ........................

4 ........................................................................................... 42,620 37,900 33,180 $28,430 ........................

5 ........................................................................................... 50,300 45,550 40,830 36,100 $31,380

6 ........................................................................................... 58,820 54,090 49,380 44,620 39,910 

For each additional family member 

add $6,640. For each additional college 

student subtract $4,720. 

The IPAs for single independent 

students and independent students 

without dependents other than a spouse 

for AY 2022–23 are as follows: 

INDEPENDENT STUDENTS WITHOUT DEPENDENTS OTHER THAN SPOUSE

Marital status 

Number in college 

1 2 

Single ....................................................................................................................................................................... $10,950 ........................

Married ..................................................................................................................................................................... 17,550 $10,950 

2. Adjusted Net Worth of a Business 

or Farm. A portion of the full NW 

(assets less debts) of a business or farm 

is excluded from the calculation of an 

EFC because (1) the income produced 

from these assets is already assessed in 

another part of the formula; and (2) the 

formula protects a portion of the value 

of the assets. 

The portion of these assets included 

in the contribution calculation is 

computed according to the following 

schedule. This schedule is used for 

parents of dependent students, 


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Federal Register / Vol. 86, No. 135 / Monday, July 19, 2021 / Notices 38069 

independent students without 

dependents other than a spouse, and 

independent students with dependents 

other than a spouse. 

If the NW of a business or farm is Then the adjusted NW is 

Less than $1 ............................................................................................................................................ $0. 

$1 to $140,000 ......................................................................................................................................... $0 + 40% of NW. 

$140,001 to $420,000 .............................................................................................................................. $56,000 + 50% of NW over $140,000. 

$420,001 to $700,000 .............................................................................................................................. $196,500 + 60% of NW over $420,000. 

$700,001 or more ..................................................................................................................................... $364,000 + 100% of NW over $700,000. 

3. Education Savings and Asset 

Protection Allowance. This allowance 

protects a portion of NW (assets less 

debts) from being considered available 

for postsecondary educational expenses. 

There are three asset protection 

allowance tables: One for parents of 

dependent students, one for 

independent students without 

dependents other than a spouse, and 

one for independent students with 

dependents other than a spouse. 

PARENTS OF DEPENDENT STUDENTS, AND INDEPENDENT STUDENTS WITH DEPENDENTS OTHER THAN A SPOUSE, AND

INDEPENDENT STUDENTS WITHOUT DEPENDENTS OTHER THAN A SPOUSE

If the age of the older parent is, or If the age of the independent student is 

And the older parent or the 

independent student is 

Married Single 

Then the allowance is 

25 or less ................................................................................................................................................................. 0 0 

26 ............................................................................................................................................................................. 200 0 

27 ............................................................................................................................................................................. 400 0 

28 ............................................................................................................................................................................. 600 0 

29 ............................................................................................................................................................................. 800 0 

30 ............................................................................................................................................................................. 1,000 0 

31 ............................................................................................................................................................................. 1,200 0 

32 ............................................................................................................................................................................. 1,400 0 

33 ............................................................................................................................................................................. 1,700 0 

34 ............................................................................................................................................................................. 1,900 0 

35 ............................................................................................................................................................................. 2,100 0 

36 ............................................................................................................................................................................. 2,300 0 

37 ............................................................................................................................................................................. 2,500 0 

38 ............................................................................................................................................................................. 2,700 0 

39 ............................................................................................................................................................................. 2,900 0 

40 ............................................................................................................................................................................. 3,100 0 

41 ............................................................................................................................................................................. 3,200 0 

42 ............................................................................................................................................................................. 3,200 0 

43 ............................................................................................................................................................................. 3,300 0 

44 ............................................................................................................................................................................. 3,400 0 

45 ............................................................................................................................................................................. 3,500 0 

46 ............................................................................................................................................................................. 3,600 0 

47 ............................................................................................................................................................................. 3,700 0 

48 ............................................................................................................................................................................. 3,700 0 

49 ............................................................................................................................................................................. 3,800 0 

50 ............................................................................................................................................................................. 3,900 0 

51 ............................................................................................................................................................................. 4,000 0 

52 ............................................................................................................................................................................. 4,100 0 

53 ............................................................................................................................................................................. 4,200 0 

54 ............................................................................................................................................................................. 4,400 0 

55 ............................................................................................................................................................................. 4,500 0 

56 ............................................................................................................................................................................. 4,600 0 

57 ............................................................................................................................................................................. 4,700 0 

58 ............................................................................................................................................................................. 4,900 0 

59 ............................................................................................................................................................................. 5,000 0 

60 ............................................................................................................................................................................. 5,100 0 

61 ............................................................................................................................................................................. 5,300 0 

62 ............................................................................................................................................................................. 5,400 0 

63 ............................................................................................................................................................................. 5,600 0 

64 ............................................................................................................................................................................. 5,800 0 

65 or older ............................................................................................................................................................... 5,900 0 

4. Assessment Schedules and Rates. 

Two schedules that are subject to 

updates—one for parents of dependent 

students and one for independent 

students with dependents other than a 

spouse—are used to determine the EFC 

from family financial resources that 

contribute to educational expenses. For 

dependent students, the EFC is derived 


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38070 Federal Register / Vol. 86, No. 135 / Monday, July 19, 2021 / Notices 

from an assessment of the parents’ 

adjusted available income (AAI). For 

independent students with dependents 

other than a spouse, the EFC is derived 

from an assessment of the family’s AAI. 

The AAI represents a measure of a 

family’s financial strength, which 

considers both income and assets. 

The contribution of parents of 

dependent students, and independent 

students with dependents other than a 

spouse, is computed according to the 

following schedule: 

If AAI is Then the contribution is 

Less than ¥$3,409 .................................................................................................................................. ¥$750. 

¥$3,409 to $17,500 ................................................................................................................................ 22% of AAI. 

$17,501 to $22,000 .................................................................................................................................. $3,850 + 25% of AAI over $17,500. 

$22,001 to $26,500 .................................................................................................................................. $4,975 + 29% of AAI over $22,000. 

$26,501 to $31,000 .................................................................................................................................. $6,280 + 34% of AAI over $26,500. 

$30,001 to $35,500 .................................................................................................................................. $7,810 + 40% of AAI over $31,000. 

$35,501 or more ....................................................................................................................................... $9,610 + 47% of AAI over $35,500. 

5. Employment Expense Allowance. 

This allowance for employment-related 

expenses—which is used for the parents 

of dependent students and for married 

independent students—recognizes 

additional expenses incurred by 

working spouses and single-parent 

households. The allowance is based on 

the marginal differences in costs for a 

two-worker family compared to a oneworker family. The items covered by 

these additional expenses are: Food 

away from home, apparel, 

transportation, and household 

furnishings and operations. 

The employment expense allowance 

for parents of dependent students, 

married independent students without 

dependents other than a spouse, and 

independent students with dependents 

other than a spouse is the lesser of 

$4,000 or 35 percent of earned income. 

6. Allowance for State and Other 

Taxes. The allowance for State and 

other taxes protects a portion of parents’ 

and students’ incomes from being 

considered available for postsecondary 

educational expenses. There are four 

categories for State and other taxes, one 

each for parents of dependent students, 

independent students with dependents 

other than a spouse, dependent 

students, and independent students 

without dependents other than a 

spouse. 

PERCENT OF INCOME PAID IN STATE TAXES BY STATE, DEPENDENCY STATUS, AND INCOME LEVEL

State 

Parents of dependent students 

and independent students with 

dependents other than a 

spouse 

Dependent 

students and 

independent 

students 

without 

dependents 

other than a 

spouse Income under 

$15,000 

Income 

$15,000 & up 

All income 

Alabama ....................................................................................................................................... 3 2 2 

Alaska .......................................................................................................................................... 2 1 0 

Arizona ......................................................................................................................................... 4 3 2 

Arkansas ...................................................................................................................................... 4 3 3 

California ...................................................................................................................................... 9 8 6 

Colorado ...................................................................................................................................... 4 3 3 

Connecticut .................................................................................................................................. 9 8 5 

Delaware ...................................................................................................................................... 5 4 3 

District of Columbia ..................................................................................................................... 7 6 6 

Florida .......................................................................................................................................... 3 2 1 

Georgia ........................................................................................................................................ 5 4 4 

Hawaii .......................................................................................................................................... 5 4 4 

Idaho ............................................................................................................................................ 5 4 4 

Illinois ........................................................................................................................................... 6 5 3 

Indiana ......................................................................................................................................... 4 3 3 

Iowa ............................................................................................................................................. 5 4 3 

Kansas ......................................................................................................................................... 4 3 3 

Kentucky ...................................................................................................................................... 5 4 4 

Louisana ...................................................................................................................................... 3 2 2 

Maine ........................................................................................................................................... 6 5 3 

Maryland ...................................................................................................................................... 8 7 6 

Massachussets ............................................................................................................................ 7 6 4 

Michigan ....................................................................................................................................... 5 4 3 

Minnesota .................................................................................................................................... 7 6 5 

Mississippi .................................................................................................................................... 3 2 2 

Missouri ........................................................................................................................................ 5 4 3 

Montana ....................................................................................................................................... 5 4 3 

Nebraska ...................................................................................................................................... 5 4 3 

Nevada ......................................................................................................................................... 3 2 1 

New Hampshire ........................................................................................................................... 4 3 1 

New Jersey .................................................................................................................................. 9 8 5 

New Mexico ................................................................................................................................. 3 2 2 


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Federal Register / Vol. 86, No. 135 / Monday, July 19, 2021 / Notices 38071 

PERCENT OF INCOME PAID IN STATE TAXES BY STATE, DEPENDENCY STATUS, AND INCOME LEVEL—Continued 

State 

Parents of dependent students 

and independent students with 

dependents other than a 

spouse 

Dependent 

students and 

independent 

students 

without 

dependents 

other than a 

spouse Income under 

$15,000 

Income 

$15,000 & up 

All income 

New York ..................................................................................................................................... 10 9 7 

North Carolina .............................................................................................................................. 5 4 3 

North Dakota ................................................................................................................................ 2 1 1 

Ohio ............................................................................................................................................. 5 4 3 

Oklahoma ..................................................................................................................................... 3 2 2 

Oregon ......................................................................................................................................... 7 6 5 

Pennsylvania ................................................................................................................................ 5 4 3 

Rhode Island ................................................................................................................................ 6 5 4 

South Carolina ............................................................................................................................. 4 3 3 

South Dakota ............................................................................................................................... 2 1 1 

Tennessee ................................................................................................................................... 2 1 1 

Texas ........................................................................................................................................... 3 2 1 

Utah ............................................................................................................................................. 5 4 4 

Vermont ....................................................................................................................................... 6 5 3 

Virginia ......................................................................................................................................... 6 5 4 

Washington .................................................................................................................................. 3 2 1 

West Virginia ................................................................................................................................ 3 2 3 

Wisconsin ..................................................................................................................................... 6 5 4 

Wyoming ...................................................................................................................................... 2 1 1 

Other ............................................................................................................................................ 2 1 1 

Accessible Format: On request to the 

program contact person listed under FOR

FURTHER INFORMATION CONTACT, 

individuals with disabilities can obtain 

this document in an accessible format. 

The Department will provide the 

requestor with an accessible format that 

may include Rich Text Format (RTF) or 

text format (txt), a thumb drive, an MP3 

file, Braille, large print, audiotape, or 

compact disc, or other accessible format. 

Electronic Access to This Document: 

The official version of this document is 

the document published in the Federal 

Register. You may access the official 

edition of the Federal Register and the 

Code of Federal Regulations at 

www.govinfo.gov. At this site you can 

view this document, as well as all other 

documents of the Department published 

in the Federal Register, in text or 

Portable Document Format (PDF). To 

use PDF you must have Adobe Acrobat 

Reader, which is available free at the 

site. 

You may also access documents of the 

Department published in the Federal 

Register by using the article search 

feature at www.federalregister.gov. 

Specifically, through the advanced 

search feature at this site, you can limit 

your search to documents published by 

the Department. 

Program Authority: 20 U.S.C. 1087rr. 

Richard Cordray, 

Chief Operating Officer, Federal Student Aid. 

[FR Doc. 2021–15217 Filed 7–16–21; 8:45 am] 

BILLING CODE 4000–01–P 

DEPARTMENT OF EDUCATION 

[Docket No.: ED–2021–SCC–0072] 

Agency Information Collection 

Activities; Submission to the Office of 

Management and Budget for Review 

and Approval; Comment Request; 

Maintenance-of-Effort Requirements 

and Waiver Requests Under the 

Elementary and Secondary School 

Emergency Relief (ESSER) Fund and 

the Governor’s Emergency Education 

Relief (GEER) Fund 

AGENCY: Office of Elementary and 

Secondary Education (OESE), 

Department of Education (ED). 

ACTION: Notice. 

SUMMARY: In accordance with the 

Paperwork Reduction Act of 1995, ED is 

proposing an extension without change 

of a currently approved collection. 

DATES: Interested persons are invited to 

submit comments on or before August 

18, 2021. 

ADDRESSES: Written comments and 

recommendations for proposed 

information collection requests should 

be sent within 30 days of publication of 

this notice to www.reginfo.gov/public/ 

do/PRAMain. Find this information 

collection request by selecting 

‘‘Department of Education’’ under 

‘‘Currently Under Review,’’ then check 

‘‘Only Show ICR for Public Comment’’ 

checkbox. Comments may also be sent 

to ICDocketmgr@ed.gov. 

FOR FURTHER INFORMATION CONTACT: For 

specific questions related to collection 

activities, please contact Britt Jung, 

(202) 453–6046. 

SUPPLEMENTARY INFORMATION: The 

Department of Education (ED), in 

accordance with the Paperwork 

Reduction Act of 1995 (PRA) (44 U.S.C. 

3506(c)(2)(A)), provides the general 

public and Federal agencies with an 

opportunity to comment on proposed, 

revised, and continuing collections of 

information. This helps the Department 

assess the impact of its information 

collection requirements and minimize 

the public’s reporting burden. It also 

helps the public understand the 

Department’s information collection 

requirements and provide the requested 

data in the desired format. ED is 

soliciting comments on the proposed 

information collection request (ICR) that 

is described below. The Department of 

Education is especially interested in 

public comment addressing the 

following issues: (1) Is this collection 

necessary to the proper functions of the 


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